N286793 N2 Ruling Active

The tariff classification of a woman’s crop top from China

Issued June 23, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.1020

Headings: 6114

Product description

The sample will be returned to you, as requested. Style DK4023 is a woman’s crop top composed of 84 percent nylon and 16 percent spandex knit fabric. The top does not reach the waist and features a round front neckline, racerback, a large key hole opening in the lower back, and a 1 ½ inch elasticized banded bottom. The garment has sufficient bust coverage.

CBP rationale

The applicable subheading for style DK4023 will be 6114.30.1020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’.

Full text

N286793 June 23, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Anthony Ross Hanes Brands Inc. 1000 East Hanes Mill Road Winston-Salem, North Carolina 27105 RE: The tariff classification of a woman’s crop top from China Dear Mr. Ross: In your letter dated May 23, 2017, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style DK4023 is a woman’s crop top composed of 84 percent nylon and 16 percent spandex knit fabric. The top does not reach the waist and features a round front neckline, racerback, a large key hole opening in the lower back, and a 1 ½ inch elasticized banded bottom. The garment has sufficient bust coverage. The applicable subheading for style DK4023 will be 6114.30.1020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Antoinette Peek-Williams at [email protected]. Sincerely, Steven Mack Director National Commodity Specialist Division

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